Studies, Of Company Mergers And Acquisitions In The Tax Laws

M&A, are shortened from international terms "Mergers and Acquisitions", and as forms of equity transaction, involves a series of tax law issues. The tax revenue is one of the important cost which the company mergers, it is important planning targets not ignored either in decision and implementation of merging. At the same time, the tax revenue adjusts and controls the economic tool as the country, the tax revenues and his changes of any kind will exert an influence on the company.The legal system of taxation of western countries has been developed and perfected in the process of M&A for almost one hundred years. With the great changes of the social economy all around the world, M&A began to appear in China in the 1980's, and it has been developed in China in recent years. State Administration of taxation has publicized a series of regulations about M&A of corporationssince1997, such as enterprise income tax, excise tax and stamp tax among state-owner enterprises and foreign investment enterprises. The legal system of taxation about "M&A" within China came into being. Because company of our country merge and acquisition market is relatively short, merge and acquisition tax laws and regulation research and formulation of policy lag behind realistic development greatly. This text is from of our Country company defect that tax revenue legislate set out, probe into tax revenue legislative technology and use international experience for reference, and the suggestion that the tax revenue legislates to put forward. This text is divided into four chapters:Chapter one discuss the relation between company merges and acquisition and tax revenue, explain basic conception and classification of company merger and acquisition at first. Secondly, through pointing out the reason why a government levies company merge and acquisition tax. Then introduce the impact on the company merges of the tax revenue.Chapter two introduces American company merger and acquisition tax revenue legal system. First brief introduce U.K and Germany's company merger and acquisition tax revenue legal system. Then explain the U.S.A's tax law.Chapter three analyzes the country company current situation that tax revenue legislate system. Firstly, introduce the history of our country's M&A; then analyzes the concrete system.Chapter four points out of our country company merge deficiency that tax revenue legislate, and use international experience for reference finally made suggestion to perfect of our country company M&A tax revenue legislates. Because of the limited and ability, the research for the company merger and acquisition tax revenue legal system is short; I will study the problem more.